unilateral advance pricing agreement

An advance pricing agreement made between a company and one tax authority.

• This does not necessarily allow a company to avoid double taxation. A tax authority that is not a party to the agreement is not bound by the transfer-pricing method specified in the agreement.

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词条贡献者

译者Lynn，毕业于法国顶尖的高级翻译学院，擅长翻译各种与涉及美国证券法的诉讼和调查（包括告密者调查）相关的法律文件。